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Auditors should seek to have an open and constructive communication with those charged with governance about the qualitative aspects of the entity’s significant accounting practices. This communication may include comment on the acceptability of significant accounting practices.

When making this communication, the auditor should explain why he or she considers the practice not to be appropriate. When necessary, the auditor should request changes. If requested changes are not made, the auditor should inform those charged with governance that the auditor will consider the effect of this on the financial statements of the current and future years, and on the auditor’s report.

The AU-C 260.A48 Appendix includes matters that may be communicated, such as the following: